Tax monitoring as an innovative form of tax control

Abstract

Purpose: to issues of introduction and organization of tax monitoring as an innovative form of interaction between the enterprise and the tax authority in the framework of tax control. Discussion: the assumption that the introduction and implementation of fiscal monitoring in the organization will allow the subject of tax relations to obtain positive synergistic effects in terms of growth quality tax planning: reduction of tax risks and reduce the time to identify them, improve handling of the tax burden through more detailed planning and ensure the accuracy of its estimation given the reasoned judgment of the expert. Results: the authors conducted conceptual and terminological analysis of the key categories of the study area; summarizes the basic principles for the introduction of tax monitoring; systematic parameters of the readiness of the organization to use this form of interaction with tax authorities; a dedicated organizational stages of the process of introducing the system of interaction between subjects of tax relations; the refined typical roadmap for joining the tax monitoring, the use of which will allow to raise efficiency of interaction of subjects of tax relations.